Research On The Fair Value Of Financial Assets Under The Conditions Of Inactive Market

In the era of vigorous development of knowledge economy, especially in the promotionof modern capital market development, various new financial instruments emergecontinuously, therefore, some projects which originally does not belong to the range ofaccounting were gradually incorporated into this category. Because its Intrinsicscientificalness, fair and real-time reflection of intrinsic value of metric object. Fair valueaccounting has triggered the upsurge of research on fair value accounting from all countries.In the background of financial crisis, various problems and contradictions exposed in fairvalue accounting exactly illustrate that fair value measurement has its specialty and inherentlaw. Thus, making an overall and systematic research of fair value measurement of financialassets in the conditions of inactive market, has some academic value and practicalsignificance to perfect the fair value theory system and broaden the scope of fair valuemeasurement. From the point of the above problems, this paper discusses the fair valuemeasurement attributes which can be used in a inactive market conditions, and analysis aboutmeasurement, information disclosure, and regulatory.This paper is divided into six parts. The first part is the introduction, including thebackground, purpose, significance, research methods and innovation, and a review of paststudies on the fair value of financial assets in the inactive market conditions. The second partis the fair value of financial assets in the inactive market conditions definition clarifies thedefinition of fair value of financial assets in the inactive market conditions, to determine thebasis and measurement areas. The third part is the fair value of financial assets under theinactive market conditions in China, information disclosure, and regulatory and pointed outthe problems of our country at this stage. The fourth part is the main body of the paper, wecan learn assessment methods of the asset appraisal to measure the fair value of financialassets in the inactive market conditions, and specific analysis assessment methods whichproposed should be based on different methods the scope to select the appropriate method ofassessment. The five part is improvement measures and the fair value of financial assets in theinactive market conditions included in the internal control, inactive market conditions toimprove financial information disclosure and supervision of financial assets at fair valueunder the conditions of the inactive market reliability of assets measured at fair value. Thesixth part is the conclusion of this article, and pointed out the lack of the article.